ANG STRUCTURE AND ENERGY PVT. LTD.,NEW DELHI vs. ITO WARD -2(4), NEW DELHI

1, This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-32, New Delhi [hereinafter referred to CIT (Appeals)] dated 30.08.2018 for the Assessment Year 2013-14.

At the outset, the ld. Counsel for the assessee submits that the ld. CIT (Appeals) passed an ex-parte order without giving a proper opportunity of being heard to the assessee.

The ld. DR has no serious objection in restoring the matter back to the file of the ld. CIT (Appeals).

Heard both the parties and keeping in view the complexity of the issue involved, we feel it appropriate to restore the appeal back to the file of the ld. CIT (Appeals), who shall give an opportunity to the assessee to make its submissions. Thus, we restore this appeal to the file of the ld. CIT (Appeals) who shall decide in accordance with law, after providing an opportunity of being heard to the assessee. The assessee undertake to co-operate with the proceedings before the ld. CIT (Appeals) without taking un-necessary adjournments.

In the result, appeal of the assessee is allowed for statistical purposes.